Results 151 to 160 of about 42,222 (303)

A Strategic Governance Perspective on Carbon Accounting Enablers: An In‐Depth Qualitative Examination of Business Strategies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study advances a governance perspective on how firms implement, adopt, and routinize carbon accounting. Although prior research has identified several carbon accounting drivers and enablers, less is known about how these elements interact at the firm level to support the organizational embedding of carbon accounting.
Lei Ruan   +4 more
wiley   +1 more source

Business Strategy and Artificial Intelligence for Corporate Emission Management: A Bibliometric Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This review investigates 58 peer‐reviewed journal articles on artificial intelligence (AI). These were selected from 188 Scopus records using a PRISMA‐style process. All the articles were published between 2022 and 2025. This highlights that applying AI to corporate emission management is relatively new research area, separated from ...
Reza Eslamipoor, Ifedayo Grace Malachi
wiley   +1 more source

O PROCESSO DE ADAPTAÇÃO ESTRATÉGICA DA FACULDADE CAPIVARI: UMA PERSPECTIVA HISTÓRICA INTERPRETATIVA

open access: yesRevista Gestão Universitária na América Latina, 2013
The present work approaches the organizational strategic adaptation process in the University of Capivari – FUCAP, private institution of higher education, identifying which were and how they structural changes developed in the period between 2001 and ...
Ana Paula Matias   +4 more
doaj  

Environmental, Social, and Governance Information Disclosure: Who Discloses Wins?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As Environmental, Social, and Governance (ESG) Information Disclosure (ESG‐ID) transitions from voluntary to mandatory disclosure, its drivers and impacts have become focal points of discussion. Existing research, however, lacks integration, which, in turn, has led to fragmented theoretical and practical insights.
Siqi Wang   +3 more
wiley   +1 more source

Institusionalisasi Pelaporan Dana Kampanye Pemilu Kepala Daerah

open access: yesJurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2018
This reseach aims to understand campaign fund reports phenomena on the elections simultaneously at 2015 in Sidoarjo regency. This study use institutional isomorphism.
Alim Syaiful Fuad, Ade Palupi
doaj  

Riding on a Pegasus: Is ‘Sustainability’ Still a Myth in Bangladesh's RMG Sector?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although a growing number of studies explore sustainability, the role of stakeholders and institutions in shaping environmental sustainability initiatives remains overlooked particularly from the upstream fashion supply chain contexts. Drawing upon the framework proposed by Lee, our study aims to fill this gap by examining the interplay ...
Taposh Kumar Roy   +3 more
wiley   +1 more source

Climate Change Disclosure and Sustainability Awards: Does Assurance Add Value? Evidence From the European Context

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability awards have become an increasingly visible mechanism for recognising firms' environmental and social performance. This paper examines the individual and combined effects of climate change disclosure and the external assurance of sustainability reports on firms' likelihood of receiving awards for sustainability performance. Using
Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

From Sustainable Practices to SME Resilience: An Integrative, Systems‐Based Review With Propositions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This integrative review examines how sustainable practices foster organizational resilience in small‐ and medium‐sized enterprises (SMEs), supporting long‐term sustainable development. Existing resilience models often overlook SMEs' distinctive challenges—limited resources and managerial short‐termism—whereas research linking day‐to‐day ...
Pongsakorn Nongnuch   +2 more
wiley   +1 more source

Driven by SDGs, Powered by Human Capital: Managing Emotional Health in SMEs

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the mediating role of human capital between company emotional capital and managerial perceptions of employees' emotional health, analysing how this relationship is conditioned by the pursuit of specific sustainable development goals (SDGs 3, 4, 5, 8) and perceived institutional pressures in SMEs.
Jesús Barrena‐Martínez   +3 more
wiley   +1 more source

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